THE EFFECT OF AUDIT TENURE AND AUDIT FEES ON PROVIDING A GOING CONCERN AUDIT OPINION WITH AUDITOR SPECIALIZATION AS A MODERATING VARIABLE
Niken Ayu Dian Anggraeni, The Effect of Audit Tenure and Audit Fee on Providing a Going Concern Audit Opinions with Auditor Specialization as Moderating Variable. Supervised by Mrs. Agus Setiawaty. This study examines the effect of audit tenure and fees on going concern audit opinion with auditor specialization as a moderating variable in manufacturing companies listed on the Indonesia Stock Exchange for 2018–2022. This study used the purposive sampling technique and obtained a sample of 100 observational data points. This study's data type is secondary data obtained through www.idx.co.id. and finance.yahoo.com. Based on the results of the study show that audit tenure has a negative and significant effect on going concern audit opinion, audit fees do not affect going concern audit opinion, auditor specialization weakens the negative effect of audit tenure on going concern audit opinion, and auditor specialization does not moderate the effect of audit fees on going concern audit opinion.
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Detail Information
Judul | THE EFFECT OF AUDIT TENURE AND AUDIT FEES ON PROVIDING A GOING CONCERN AUDIT OPINION WITH AUDITOR SPECIALIZATION AS A MODERATING VARIABLE |
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Pengarang | NIKEN AYU DIAN ANGGRAENI - Personal Name |
No. Panggil | SKRIPSI NIK t 2024 |
Subyek | audit tenure audit fee auditor specialization going concern audit opinion |
Bahasa | English |
Tempat Terbit | Universitas Mulawarman |
Tahun Terbit | 2024 |
Penerbit | Fakultas Ekonomi dan Bisnis |
Jurusan | Akuntansi |
Lampiran Berkas | LOADING LIST... |
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